Dell 2007 Annual Report Download - page 147

(G) any amount otherwise treated as an Annual Addition under Code Section 415(l)(1).
(iii) Employer means the Plan Sponsor and any successor corporation or business organization which may be substituted for the Plan Sponsor
under this Agreement. All Related Employers shall be considered a single entity for purposes of applying the limitations of this Section.
However, Participating Employers who are not Related Employers, but receive services of Employees of the Employer under an employee
leasing arrangement shall be treated as separate employers for purposes of these top-heavy rules.
(iv) Excess Amount means the excess of the Participant's Annual Additions for the Limitation Year over the Maximum Permissible Amount, less
administrative charges allocable to such Excess Amount.
(v) Limitation Year means the Limitation Year specified in the Plan.
(vi) Maximum Permissible Amount means, pursuant to Appendix A.1.2., the lesser of:
(A) the Defined Contribution Dollar Limitation, or
(B) one hundred percent (100%) of the Participant's 415 Compensation, within the meaning of Code Section 415(c)(3) for a Limitation Year
with respect to any Participant.
Defined Contribution Dollar Limitation means $40,000, as adjusted for increases in the cost of living under Code Section 415(d). The
compensation limit referred to in (B) shall not apply to any contribution for medical benefits after separation from service (within the meaning
of Code Section 401(h) or 419A(f)(2)).
5.5.
Post-Allocation Adjustments to Accounts
After the amount or amounts have been allocated and credited to each Participant's Employer Contribution Account, as provided in this Article, the then
value of each Employer Contribution Account shall remain unchanged until the next Accounting Date. Notwithstanding the foregoing, the Participant's
Employer Contribution Account may be adjusted prior to the next Accounting Date under other provisions in this Agreement authorizing the Committee to
reduce the Participant's Individual Accounts by disbursements properly chargeable to them or increased by funds received and credited to them.
7